For n bits,
Total number of integers in 2’s complement representation = -2n-1 - 1 to 2n-1
Total number of integers in sign magnitude representation = - (2n-1 - 1) to (2n-1 -1)
In case of 16- bit,
Total distinct integers in 2’s complement representation (X)= -216-1 - 1 to 216-1 = -215 - 1 to 215
Total number of integers in sign magnitude representation (Y)= - (216-1 - 1) to (216-1 - 1) = -215 - 1 to 215 – 1
So, difference between X and Y = 1
Because in sign magnitude representation, there are two representation for 0 as +0 and – 0.